在西方财务会计中,修正惯例也是一般公认会计原则的一部分。之所以叫做修正惯例而不叫会计原则,是因为这些惯例可以使会计人员在应用一般性原则和具体原则时不必太拘泥于其形式,在处理具体问题时可采用一些灵活性。因此修正惯例又可以看作是会计原则的一种例外。会计修正惯例有如下四个:一、重要性重要性是衡量会计信息精确程度的一个标准。判断会计核算的精确程度和财务报告的内容是否重要,要看其信息对财务报表使用者作出决策的影响程度。具体地说,重要性要受信息或 Revision accounting is also part of generally accepted accounting principles in Western financial accounting. The reason why these practices are called correctional rather than accounting principles is that these practices allow accountants not to have to be too rigid in their form when applying general principles and specific principles and can take some flexibility in dealing with specific problems. Therefore, the amendment of practice can be regarded as an exception to accounting principles. Accounting correction practices are the following four: First, the importance of the importance of accounting information is a measure of the accuracy of a standard. Judging whether the accuracy of accounting and the content of the financial report are important depends on how much influence the information has on the users of the financial statements. Specifically, the importance depends on the information or